1206 South Sixth Street
Champaign, IL 61820
United States
University of Illinois at Urbana-Champaign
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Oligopoly, Strategic Incentives, Cost of Capital, Residual Income Measurement
Auditor identity disclosure; partner rotation; auditor quality; qualified audit opinion; and real activities manipulation
relative performance evaluation, the cost-benefit trade-off between common and firm-specific risks, the choice of peer firms, executive compensation
executive pay, relative performance evaluation, related peer groups
auditor specialization; auditor collusion; double audits vs. specialized audits; common risk vs. firm-specific risk; hierarchical agency
Cost of capital; Residual income; Performance evaluation